1998 (3) TMI 379

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.... both sides. 2. I have also considered the citations 1994 (69) E.L.T. 779 cited by the ld. SDR and 1993 (68) E.L.T. 146 (Tribunal) cited by the ld. Advocate. 3. Sole question involved in this appeal is whether the appellants could take Modvat credit on goods already cleared by the appellant as final product and returned on the same gate pass, by endorsement by the consignee of the good....